Vi Ya was fined 1.3 billion for tax evasion, her livestreaming career banned; dishonest shortcuts are never the way to wealth.

[4] Compiled from: Red Star News
 
Case review
Upon investigation, Huang Wei (known online as Viya) evaded 643 million yuan in taxes and underpaid 60 million yuan in other taxes between 2019 and 2020 by concealing personal income, fabricating business transactions to alter income nature, and making false declarations.

 
 

During the tax investigation, Huang Wei cooperated and proactively paid 500 million yuan in back taxes, while also voluntarily reporting tax-related violations not yet identified by the tax authorities. Considering these circumstances, the Inspection Bureau of the Hangzhou Municipal Tax Service of the State Administration of Taxation imposed a total of 1.341 billion yuan in back taxes, late fees, and fines on Huang Wei. This includes a fine of 319 million yuan at 0.6 times for the 500 million yuan in concealed income taxes voluntarily repaid and 31 million yuan in underpaid taxes voluntarily reported; a fine of 109 million yuan at 4 times for the 27 million yuan in concealed income taxes not voluntarily repaid; and a fine of 116 million yuan at 1 time for the 116 million yuan in taxes underpaid through fabricated business transactions altering income nature.
 
Recently, the Inspection Bureau of the Hangzhou Municipal Tax Service has legally served the tax administrative penalty decision to Huang Wei.

 
 

On December 20, Viya apologized on her Weibo, stating, "I am willing to bear all consequences for my mistakes."
 
 
"Criminal Law of the People's Republic of China" Article 201
If a taxpayer uses deceptive or concealing means to make false tax declarations or fails to declare, evading a relatively large amount of tax that accounts for more than 10% of the tax payable, they shall be sentenced to up to three years in prison or criminal detention and fined; if the amount is huge and accounts for more than 30% of the tax payable, they shall be sentenced to three to seven years in prison and fined.
 
If a withholding agent uses the means described in the preceding paragraph to fail to pay or underpay the taxes that have been withheld or collected, and the amount is relatively large, the penalty shall be imposed in accordance with the provisions of the preceding paragraph.
 
For multiple acts of the conduct described in the preceding two paragraphs that have not been dealt with, the cumulative amount shall be calculated.
 
If a person commits the act described in the first paragraph but, after the tax authority issues a recovery notice in accordance with the law, pays the overdue taxes and surcharges and has already received an administrative penalty, criminal liability shall not be pursued; however, this does not apply if the person has been criminally punished for tax evasion or has received two or more administrative penalties from the tax authority within the past five years.

 
 

 
[1] The author's perspective
When the news of Viya's tax evasion broke, online public opinion immediately exploded, not only because of the celebrity effect but also due to the shocking revelation that livestream hosts have such high annual incomes! This time, Viya was willing to cooperate with the tax authority in paying the back taxes and fines, but some netizens are curious: after paying up, will she still face criminal penalties? Will she go to jail?
 
According to the first paragraph of the above legal provision, the penalty for tax evasion is imprisonment and a fine. Viya's tax evasion amount is sufficient to constitute this crime, but it is worth noting the last paragraph of this provision. If Viya actively cooperates in paying the back taxes and surcharges, meaning she has accepted the administrative penalty, she will no longer be subject to criminal penalties, unless she receives another administrative penalty from the tax authority for tax evasion within five years. In other words, just like Fan Bingbing and the recent internet celebrity Sherry, Viya will not go to jail for this.
In fact, from multiple such incidents, we can see that the tax evasion amounts of celebrities and internet influencers are not small. Could these things be done by them alone? Of course not. After all, such complex illegal and criminal activities involving huge sums of money cannot be accomplished by a celebrity or livestream host lacking professional knowledge. Therefore, behind them, there are teams specializing in providing "one-stop" tax evasion services, and these people should also be rooted out along with the celebrities and influencers. Otherwise, even if one Viya is banned, these teams can still create countless more Viyas.
 
It is reported that after this incident, many streamers have proactively paid back taxes, showing that the positive effect of this case is not only to handle an illegal case, but also to serve as a warning to others. As Li Jiaqi said, "Operate honestly and stream properly" — this is the way to make money, not through dishonest means. Additionally, tax authorities must strengthen tax supervision to create a fairer tax environment, making it impossible for celebrities and online streamers who dare to reach out to evade taxes.